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Samsung India Electronics Pvt. Limited Versus State of Punjab and another

Rate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - Punjab Value Added Tax Act, 2005 (PVAT) - Held that:- issue has already been decided against the petitioner by the Apex Court in Nokia India Pvt. Limited's case (2014 (12) TMI 836 - SUPREME COURT) - petitioner was unable to distinguish the judgment passed by the Apex Court. Further, the issue with regard to the vires of Section 29(4) of the Act stands concluded against the petitioner by judgm .....

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er : Mr. Balbir Singh, Sr. advocate with Mr. Surjeet Bhadu, Advocate and Mr. A.R.Madhav Rao, Advocate For The Respondent : Mr. Jagmohan Bansal, Addl.A.G.Punjab. Ajay Kumar Mittal,J. CM No.12627 of 2015 1. Rejoinder is taken on record. CM stands disposed of. CWP No.11165 of 2015 2. The petitioner prays for quashing the impugned order dated 4.5.2015, Annexure P.8 raising tax demand of ₹ 1,93,05,198/- from it. 3. A few facts relevant for the decision of the controversy involved as narrated in .....

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es, earphones, data cables, etc. in one single package, so as to make it one composite box put up for retail sale. The mobile phone box contains battery charger and VAT is discharged at the time of sale of the box at the rate of 5.5% as per Entry No. 60(6)(g) of Schedule B of the Punjab VAT Act. The invoice shows that the VAT is charged on the price mentioned on the box which contains mobile phone alongwith the battery charger, data cable etc. Notice of assessment was issued to the petitioner fo .....

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ne and it was not a part of the mobile phone. The battery charger was separate item and was distinguishable from mobile phones and therefore, it was liable to be taxed as per the residuary entry of the Punjab VAT Act. Respondent No.2 issued letter dated 8.1.2015 to the petitioner to appear before it on 15.1.2015 alongwith certain documents. The petitioner submitted written submissions. Vide order dated 4.5.2015, Annexure P.8, respondent No.2 relying on judgment of the Apex Court in Nokia India P .....

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I. It has been inter alia stated therein that the issue has already been settled by the Apex Court in Nokia India Pvt. Limited's case (supra). Further, the petitioner has an efficacious statutory remedy of appeal under Section 62 of the Punjab VAT Act before the Deputy Excise and Taxation Commissioner (Appeals); under Section 63 of the Act before the Tribunal and under Section 68 of the Act before this Court. Without exhausting the statutory remedies available to the petitioner under the abo .....

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14. The petitioner was directed to produce the account books, balance sheet etc. In the meantime, the Apex Court in Nokia India Pvt. Limited's case (supra) decided identical issue vide order dated 17.12.2014. The assessment proceedings in the case of the petitioner were again taken up by issuing notice to it. On examination of the papers, it was found that sale of 7,81,008 mobile phones to the value of ₹ 269,21,55,517.92 had been made. The petitioner claimed that the mobile phone charg .....

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s not cover 'accessories' for the purpose of taxing the item at 4% and rather the same are required to be charged at the rate of 12.5% in accordance with Schedule F. The Apex Court while dealing with those very entries categorically held in Nokia India Pvt. Limited's case (supra) that accessories of mobile phone were not covered under Schedule B. The provisions of Section 29(4) of the Punjab VAT Act Act alongwith proviso and explanations had been introduced w.e.f 15.11.2013 whereby f .....

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VAT Act holding that amendment was retrospective. On these premises, prayer for dismissal of the petition has been made. 5. After hearing learned counsel for the parties, we find that the issue has already been decided against the petitioner by the Apex Court in Nokia India Pvt. Limited's case (supra) wherein it has been held as under:- 16. The Assessing Authority, Appellate Authority and the Tribunal rightly held that the battery charger is not a part of the mobile/cell phone. If the charg .....

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